Explanation
According to 1, REST API provides you with programmatic access to your data in Salesforce. You can use REST API to make HTTP requests to Salesforce endpoints and perform operations on your data. However, you also need to authenticate your requests using OAuth endpoints According to 3, you can use Queueable Apex to schedule batch send the data from Salesforce to another system using REST API. Queueable Apex allows you to run asynchronous jobs that can be chained and monitored. You can call a Queueable class from a trigger to enqueue the job after an Account is created.
Therefore, using a Queueable from a Trigger seems to be the best way to make the call to the ERP system's REST endpoint.